Jello, Inc.'s inventory activity in May was as follows:

	$/Unit	Quantity
Inventory, May 1	8	10
Purchase, May 7	6	30
Goods Available for Sale
Sale, May 18	15	25

Record the effect of the May 7 inventory activity on the accounting equation assuming first-in, first-out method is used.

Be sure to answer each; if no effect, select "0 No Effect".

- A. B. C. D. E. F. G. H. I. J.	Assets
- A. B. C. D. E. F. G. H. I. J.	Liabilities
- A. B. C. D. E. F. G. H. I. J.	Shareholders' Equity

A.	210 Inventory
B.	(30) Cash
C.	150 Inventory
D.	180 Inventory
E.	0 No Effect
F.	180 Accounts Payable
G.	(210) Cost of Good Sold
H.	30 Inventory
I.	(180) Cash
J.	(180) Cost of Goods Sold